CLA-2-73:OT:RR:NC:N1:113
Louis Zhu
Yong Heng Da Handworks Ltd.
ShuiBei Industrial Park, ShiPai Town
DongGuan GuanGDong 523341
China
RE: The tariff classification of a garden fence from China
Dear Mr. Zhu:
In your letter dated November 15, 2010, you requested a tariff classification ruling on behalf of your client Big Lots Store. A photograph of the item was submitted for our review.
The item concerned is a garden fence. You indicate in your letter that the folding fence consists of 7 sections and measures approximately 18 inches in height and 10 feet in length. The fence is made of steel wire that is coated with powder to prevent rust. The folding fence will be used in flowerbeds and gardens.
You suggest classification of the garden fence in Harmonized Tariff Schedule of the United States (HTSUS) subheading 7314.42.00 which provides for other grill, netting and fencing coated with plastics. The item is a finished wire product used as a garden edge. It is not fencing material used to make fences as contemplated under heading 7314.
The applicable subheading for the garden fence will be 7323.99.9060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for table, kitchen or other household articles and parts thereof, of iron or steel…other, other, not coated or plated with precious metal, other, other, other. The rate of duty will be 3.4 percent ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Ann Taub at (646) 733-3018.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division